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North Dakota Century Code Title 57. Taxation § 57-36-06. Cigarettes--Amount of tax

Current as of January 01, 2024 | Updated by Findlaw Staff

There are levied and assessed, and there must be collected and paid to the state tax commissioner, upon all cigarettes sold in this state, the following excise taxes, payment thereof to be made prior to the time of the sale and delivery thereof:

1. Class A. On cigarettes weighing not more than three pounds [1360.78 grams] per thousand, five mills on each such cigarette.

2. Class B. On cigarettes weighing more than three pounds [1360.78 grams] per thousand, five and one-half mills on each such cigarette.

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Cite this article: FindLaw.com - North Dakota Century Code Title 57. Taxation § 57-36-06. Cigarettes--Amount of tax - last updated January 01, 2024 | https://codes.findlaw.com/nd/title-57-taxation/nd-cent-code-sect-57-36-06/

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